Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 9ZD U.K. Distance selling of goods from Northern Ireland: special accounting scheme

Textual Amendments

F1 Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4

PART 2 U.K. Registration

Persons who may be registered U.K.

4 (1) A person (“P”) may register under the OSS scheme if— U.K.

(a) P makes or intends to make one or more scheme supplies in the course of a business that P carries on,

(b) one of the following applies—

(i) P's business is established in Northern Ireland,

(ii) P's business is not established in Northern Ireland or a member State but P has a fixed establishment in Northern Ireland, or

(iii) P's business is not established in Northern Ireland or a member State and P does not have a fixed establishment in Northern Ireland, but P makes or intends to make scheme supplies from Northern Ireland to a member State and does not have a fixed establishment in a member State, and

(c) P is not barred from registering by—

(i) sub-paragraph (2),

(ii) the second or third paragraph of Article 369a(2) of the VAT Directive, or

(iii) any provision of the Implementing Regulation.

(2) P may not be registered under the OSS scheme if they are a participant in a non-UK scheme (see para 38(1)).

(3) P must register under the OSS scheme if P intends to account for VAT on scheme supplies even if P is F2 ... registered under this Act.]

Textual Amendments

F2 Word in Sch. 9ZD para. 4(3) omitted (1.12.2021) by virtue of The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 4